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2011 (6) TMI 648 - CESTAT, AHMEDABADClassification - Sugar Cone placed in Aluminium foil cone - appellants are manufacturing sugar cones for filling the ice-cream and are classifying the same under Heading 1905.3290 - Revenue’s contention is that the same are classifiable under Heading 7612.9090 – Held that:- packing of paper wrappers would admittedly go along with the product wrapped in the same. By applying the above principle to the product in question, it can be safely concluded that aluminium foil cone, which is nothing but a wrapper of sugar cone, is required to be classified along with sugar cone. Admittedly, the said packing material is not suitable for repetitive use and is meant for one time use, sugar cone placed in the aluminium cone is properly classifiable under Chapter 19, as claimed by the appellant, decision in favour of the assessee
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